Eight assessees filed appeals before the ITAT for various assessment years. The appeals involved proceedings under Section 143(3) of the Income Tax Act. All assessees sought settlement under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was the disposal of appeals when assessees opted for settlement under the Vivad Se Vishwas Scheme. The Tribunal considered the implications of such settlement on pending appeals.

Dr. Nalini Ranjan Singh, Begusarai vs ACIT | ITAT Patna 2020

Q: What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn upon the assessees' submission that they were availing settlement under the 'Vivad Se Vishwas Scheme'. The dismissal was with a rider that appeals could be restored if settlement failed for technical reasons.

Income Tax Appellate Tribunal, PATNA ‘VIRTUAL COURT’AT KOLKATA

Before: Shri S.S. Godara, Hon’ble JM & Dr. A. L. Saini, Hon’ble AM

Heard together (2 matters)

ITA No.348/Pat/2018

ITA 340/Pat/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश /O R D E R Per Bench(Oral): These eight assessees have filed their instant respective appeal(s) for assessment years 2009-10, 2013-14, 2014-15 & 2015-16 involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’.

Heard both the parties. Case files perused.

Learned counsels representing respective assessees submitted at the outset that these assessees are availing settlement under the “Vivad Se Vishwas Scheme”. The ld. counsels have also filed their respective applications to this effect. Learned departmental representative does not raise any objection.

ITA Nos.15, 16, 17, 27, 28, 09/Pat/2019, ITA 340/Pat/2018 Babita Agrawal, Binod Kumar Sharma, Indu Choudhary, Antay Kumar Singh, Manoj Kumar Singh, Uday Nandan Prasad, Smt. Renu & Dr. Nalini Ranjan Singh

After hearing foregoing rival submissions, we dismiss these instant appeals as withdrawn with a rider that the same shall be restored in case these assessees fail to avail its settlement under the “Vivad Se Vishwas Scheme” for technical reasons.

These assessees appeals are dismissed as withdrawn in above terms.

Order pronounced in open court on 16/09/2020.

Sd/- Sd/- (A. L. Saini) (S. S. Godara) Accountant Member Judicial Member Kolkata; Date: 16/09/2020 RS आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. अपीलाथ�/Appellant- (i) Babita Agrawal (ii) Binod Kumar Sharma (iii) Indu Choudhary (iv) Antay Kumar Singh (v) Manoj Kumar Singh (vi) Uday Nandan Prasad (vii) Smt. Renu Bajaj (viii) Dr. Nalini Ranjan Singh 2. ��यथ�/Respondent- (i) ITO, Ward-1(1), Bhagalpur. (ii) ITO, Ward-1(4), Ara (iii) ITO, Ward-Chapra (iv) ITO, Ward- 2(4), Biharsharif (v) DCIT, CC-Patna. (vi) A.C.I.T, CC-3, Patna 16, 17, 27, 28, 09/Pat/2019, ITA No.348/Pat/2018, ITA 340/Pat/2018 Babita Agrawal, Binod Kumar Sharma, Indu Choudhary, Antay Kumar Singh, Manoj Kumar Singh, Uday Nandan Prasad, Smt. Renu & Dr. Nalini Ranjan Singh

DR. NALINI RANJAN SINGH,BEGUSARAI vs. ACIT, CENTRAL CIRCLE-3, PATNA

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